Administrative Monetary Penalty System
C214
Contravention
Person failed within 90 days or such other period as may be prescribed to report a failure to comply with a condition of a duties relief provision or remission order.
Penalty
| Occurrence | Penalty |
|---|---|
| 1st | $600 |
| 2nd | $1,200 |
| 3rd and subsequent | $2,400 |
- Penalty basis
- Per audit
- Retention period
- 36 months
Guidelines
Non-compliance occurs when a person fails to report a failure to comply with a condition.
Non-compliance is discovered as a result of verification or audit.
Applied against the importer or licensee.
This penalty is applied whether or not there was an amount, which was repayable.
For errors discovered during a first verification or audit, the first level penalty will apply per verification or audit.
For errors discovered during a second verification or audit, a second level penalty will apply per verification or audit.
Third level penalty applies for errors discovered during a third or subsequent verifications or audits.
When person fails to pay the amount of duties, see C215.
References
Legislation
Customs Tariff, paragraph 118(1)(a)
D-Memo
Other
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